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RENTAL PROPERTIES (Details 2) (USD $)
12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) $ 198,520,478    
Initial Cost to Partnerships      
Land 41,773,766    
Building Improvements 150,044,186    
Cost Capitalized Subsequent to Acquisition      
Improvements 29,680,527    
Gross Amount at Which Carried at Close of Period      
Land 41,729,573    
Building Improvements 179,724,713    
Totals 221,454,286 158,624,893 159,123,799
Accumulated Depreciation 68,549,625 63,651,293 60,199,265
Rental Properties      
Balance, Beginning 158,624,893 159,123,799 150,818,648
Additions:      
Buildings, improvements and other assets 65,349,698 2,360,399 12,444,604
Balance before deductions 223,974,591 161,484,198 163,263,252
Deduct:      
Write-off of retired or disposed assets 2,505,787 1,607,830 2,437,555
Rental properties held for sale and/or sold 14,518 1,251,475 1,701,898
Balance, Ending 221,454,286 158,624,893 159,123,799
Accumulated Depreciation      
Balance, Beginning 63,651,293 60,199,265 58,074,391
Add:      
Depreciation for the year 7,404,120 5,849,083 5,750,989
Total additions 71,844,630 66,048,348 63,825,380
Deduct:      
Accumulated depreciation of retired or disposed assets 2,505,787 1,607,830 2,437,555
Accumulated depreciation of rental properties held for sale and/or sold   789,225 1,188,560
Balance, Ending 68,549,625 63,651,293 60,199,265
Buildings and Improvements | Minimum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 10 years    
Buildings and Improvements | Maximum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 39 years    
Other Categories of Assets | Minimum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 5 years    
Other Categories of Assets | Maximum
     
Gross Amount at Which Carried at Close of Period      
Estimated useful lives 10 years    
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 40,000,000    
Initial Cost to Partnerships      
Land 2,112,000    
Building Improvements 8,593,111    
Cost Capitalized Subsequent to Acquisition      
Improvements 7,329,225    
Gross Amount at Which Carried at Close of Period      
Land 2,112,000    
Building Improvements 15,922,336    
Totals 18,034,336    
Accumulated Depreciation 9,643,251    
Deduct:      
Balance, Ending 18,034,336    
Deduct:      
Balance, Ending 9,643,251    
Brookside Associates LLC Residential Apartments Woburn, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,684,432    
Initial Cost to Partnerships      
Land 684,000    
Building Improvements 3,116,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 489,922    
Gross Amount at Which Carried at Close of Period      
Land 684,000    
Building Improvements 3,605,922    
Totals 4,289,922    
Accumulated Depreciation 1,755,296    
Deduct:      
Balance, Ending 4,289,922    
Deduct:      
Balance, Ending 1,755,296    
Courtyard @ Westgate Residential Units Burlington, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,000,000    
Initial Cost to Partnerships      
Land 44,965    
Building Improvements 4,478,687    
Cost Capitalized Subsequent to Acquisition      
Improvements 249,954    
Gross Amount at Which Carried at Close of Period      
Land 44,965    
Building Improvements 4,728,641    
Totals 4,773,606    
Accumulated Depreciation 1,643,418    
Deduct:      
Balance, Ending 4,773,606    
Deduct:      
Balance, Ending 1,643,418    
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 4,160,000    
Initial Cost to Partnerships      
Land 177,610    
Building Improvements 1,478,359    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,503,424    
Gross Amount at Which Carried at Close of Period      
Land 177,610    
Building Improvements 2,981,783    
Totals 3,159,393    
Accumulated Depreciation 2,067,556    
Deduct:      
Balance, Ending 3,159,393    
Deduct:      
Balance, Ending 2,067,556    
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,750,000    
Initial Cost to Partnerships      
Land 342,000    
Building Improvements 1,367,669    
Cost Capitalized Subsequent to Acquisition      
Improvements 983,064    
Gross Amount at Which Carried at Close of Period      
Land 342,000    
Building Improvements 2,350,733    
Totals 2,692,733    
Accumulated Depreciation 1,346,509    
Deduct:      
Balance, Ending 2,692,733    
Deduct:      
Balance, Ending 1,346,509    
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 14,780,000    
Initial Cost to Partnerships      
Land 1,410,000    
Building Improvements 5,664,816    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,764,516    
Gross Amount at Which Carried at Close of Period      
Land 1,410,000    
Building Improvements 7,429,332    
Totals 8,839,332    
Accumulated Depreciation 4,550,902    
Deduct:      
Balance, Ending 8,839,332    
Deduct:      
Balance, Ending 4,550,902    
Condominium Units-Riverside Residential Units Massachusetts
     
Initial Cost to Partnerships      
Land 23,346    
Building Improvements 190,807    
Cost Capitalized Subsequent to Acquisition      
Improvements 19,564    
Gross Amount at Which Carried at Close of Period      
Land 23,346    
Building Improvements 210,371    
Totals 233,717    
Accumulated Depreciation 204,818    
Deduct:      
Balance, Ending 233,717    
Deduct:      
Balance, Ending 204,818    
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 2,415,000    
Initial Cost to Partnerships      
Land 91,400    
Building Improvements 740,360    
Cost Capitalized Subsequent to Acquisition      
Improvements 700,459    
Gross Amount at Which Carried at Close of Period      
Land 91,400    
Building Improvements 1,440,819    
Totals 1,532,219    
Accumulated Depreciation 1,093,190    
Deduct:      
Balance, Ending 1,532,219    
Deduct:      
Balance, Ending 1,093,190    
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 4,813,616    
Initial Cost to Partnerships      
Building Improvements 8,457,497    
Cost Capitalized Subsequent to Acquisition      
Improvements 80,805    
Gross Amount at Which Carried at Close of Period      
Land 1,341,737    
Building Improvements 8,538,302    
Totals 9,880,039    
Accumulated Depreciation 1,009,136    
Deduct:      
Balance, Ending 9,880,039    
Deduct:      
Balance, Ending 1,009,136    
Hamilton Cypress LLC Commercial-1031Exchange Brookline, Massachusetts
     
Initial Cost to Partnerships      
Land 2,362,596    
Building Improvements 4,613,985    
Cost Capitalized Subsequent to Acquisition      
Improvements 348,345    
Gross Amount at Which Carried at Close of Period      
Land 2,362,596    
Building Improvements 4,962,330    
Totals 7,324,926    
Accumulated Depreciation 876,537    
Deduct:      
Balance, Ending 7,324,926    
Deduct:      
Balance, Ending 876,537    
Hamilton Green Apartments Residential Apartments Andover, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 38,500,000    
Initial Cost to Partnerships      
Land 16,054,336    
Building Improvements 44,794,438    
Cost Capitalized Subsequent to Acquisition      
Improvements 125,362    
Gross Amount at Which Carried at Close of Period      
Land 16,054,336    
Building Improvements 44,919,800    
Totals 60,974,136    
Accumulated Depreciation 1,534,867    
Deduct:      
Balance, Ending 60,974,136    
Deduct:      
Balance, Ending 1,534,867    
Hamilton Linewt LLC Commercial-1031Exchange Newton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 1,474,947    
Initial Cost to Partnerships      
Land 884,042    
Building Improvements 2,652,127    
Cost Capitalized Subsequent to Acquisition      
Improvements 50,608    
Gross Amount at Which Carried at Close of Period      
Land 884,042    
Building Improvements 2,702,735    
Totals 3,586,777    
Accumulated Depreciation 422,799    
Deduct:      
Balance, Ending 3,586,777    
Deduct:      
Balance, Ending 422,799    
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 11,925,000    
Initial Cost to Partnerships      
Land 2,175,000    
Building Improvements 12,325,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,898,324    
Gross Amount at Which Carried at Close of Period      
Land 2,175,000    
Building Improvements 14,223,324    
Totals 16,398,324    
Accumulated Depreciation 7,684,626    
Deduct:      
Balance, Ending 16,398,324    
Deduct:      
Balance, Ending 7,684,626    
Highland Street Apartment, L.P. Residential Apartments Lowell, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 1,050,000    
Initial Cost to Partnerships      
Land 156,000    
Building Improvements 634,085    
Cost Capitalized Subsequent to Acquisition      
Improvements 387,455    
Gross Amount at Which Carried at Close of Period      
Land 156,000    
Building Improvements 1,021,540    
Totals 1,177,540    
Accumulated Depreciation 592,810    
Deduct:      
Balance, Ending 1,177,540    
Deduct:      
Balance, Ending 592,810    
Linhart L.P. Residential/Commercial Newton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 1,929,123    
Initial Cost to Partnerships      
Land 385,000    
Building Improvements 1,540,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,239,887    
Gross Amount at Which Carried at Close of Period      
Land 385,000    
Building Improvements 2,779,887    
Totals 3,164,887    
Accumulated Depreciation 1,845,936    
Deduct:      
Balance, Ending 3,164,887    
Deduct:      
Balance, Ending 1,845,936    
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 5,113,360    
Initial Cost to Partnerships      
Land 1,512,000    
Building Improvements 5,701,480    
Cost Capitalized Subsequent to Acquisition      
Improvements 561,752    
Gross Amount at Which Carried at Close of Period      
Land 1,512,000    
Building Improvements 6,263,232    
Totals 7,775,232    
Accumulated Depreciation 2,685,523    
Deduct:      
Balance, Ending 7,775,232    
Deduct:      
Balance, Ending 2,685,523    
North Beacon 140 L.P. Residential Units Boston, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 6,937,000    
Initial Cost to Partnerships      
Land 936,000    
Building Improvements 3,762,013    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,588,914    
Gross Amount at Which Carried at Close of Period      
Land 936,000    
Building Improvements 5,350,927    
Totals 6,286,927    
Accumulated Depreciation 3,295,988    
Deduct:      
Balance, Ending 6,286,927    
Deduct:      
Balance, Ending 3,295,988    
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,080,000    
Initial Cost to Partnerships      
Land 46,181    
Building Improvements 878,323    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,252,182    
Gross Amount at Which Carried at Close of Period      
Land 46,181    
Building Improvements 2,130,505    
Totals 2,176,686    
Accumulated Depreciation 1,374,075    
Deduct:      
Balance, Ending 2,176,686    
Deduct:      
Balance, Ending 1,374,075    
River Drive L.P. Residential Apartments Danvers, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 3,465,000    
Initial Cost to Partnerships      
Land 72,525    
Building Improvements 587,777    
Cost Capitalized Subsequent to Acquisition      
Improvements 729,271    
Gross Amount at Which Carried at Close of Period      
Land 72,525    
Building Improvements 1,317,048    
Totals 1,389,573    
Accumulated Depreciation 926,978    
Deduct:      
Balance, Ending 1,389,573    
Deduct:      
Balance, Ending 926,978    
Redwood Hills L.P. Residential Units Worcester, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 6,743,000    
Initial Cost to Partnerships      
Land 1,200,000    
Building Improvements 4,810,604    
Cost Capitalized Subsequent to Acquisition      
Improvements 2,285,268    
Gross Amount at Which Carried at Close of Period      
Land 1,200,000    
Building Improvements 7,095,872    
Totals 8,295,872    
Accumulated Depreciation 4,190,382    
Deduct:      
Balance, Ending 8,295,872    
Deduct:      
Balance, Ending 4,190,382    
School St Assoc LLC Residential Apartments Framingham, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 15,000,000    
Initial Cost to Partnerships      
Land 4,686,728    
Building Improvements 18,746,911    
Cost Capitalized Subsequent to Acquisition      
Improvements (1,997,252)    
Gross Amount at Which Carried at Close of Period      
Land 4,686,728    
Building Improvements 16,749,659    
Totals 21,436,387    
Accumulated Depreciation 6,647,588    
Deduct:      
Balance, Ending 21,436,387    
Deduct:      
Balance, Ending 6,647,588    
Staples Plaza Strip Mall Framingham, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 6,000,000    
Initial Cost to Partnerships      
Land 3,280,000    
Building Improvements 4,920,000    
Cost Capitalized Subsequent to Acquisition      
Improvements 46,847    
Gross Amount at Which Carried at Close of Period      
Land 3,280,000    
Building Improvements 4,966,847    
Totals 8,246,847    
Accumulated Depreciation 2,403,966    
Deduct:      
Balance, Ending 8,246,847    
Deduct:      
Balance, Ending 2,403,966    
WCB Associates LLC Residential Apartments Brockton, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 7,000,000    
Initial Cost to Partnerships      
Land 1,335,000    
Building Improvements 7,565,501    
Cost Capitalized Subsequent to Acquisition      
Improvements 1,017,996    
Gross Amount at Which Carried at Close of Period      
Land 1,335,000    
Building Improvements 8,583,497    
Totals 9,918,497    
Accumulated Depreciation 4,756,907    
Deduct:      
Balance, Ending 9,918,497    
Deduct:      
Balance, Ending 4,756,907    
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts
     
Real estate and accumulated depreciation      
Encumbrances (First Mortgages) 15,700,000    
Initial Cost to Partnerships      
Land 461,300    
Building Improvements 2,424,636    
Cost Capitalized Subsequent to Acquisition      
Improvements 7,024,635    
Gross Amount at Which Carried at Close of Period      
Land 417,107    
Building Improvements 9,449,271    
Totals 9,866,378    
Accumulated Depreciation 5,996,569    
Deduct:      
Balance, Ending 9,866,378    
Deduct:      
Balance, Ending $ 5,996,569